Comparative analysis is a powerful Qlikview tool that allows a way to analyze data based on multiple groups. It is not a comparison between two items such as Company A vs Company B. It is all about the user, creating customized groups on demand.For instance, groups of stocks, sales of divisions or products, or surgical service line revenues.

Comparative analysis lets you group ,ultiple entities as group A and compare to another group B, which may have one entity swapped. And then, you may compare which grouping is a better choice for you.

How does it compare to set analysis? Qlikview explains that in QV 11,

One of the approaches that are used in those situations is using set analysis. With set analysis, it is possible to create data groups in charts and use them for visual comparison. The limitation of set analysis is the person creating set analysis should know about the type of groups that the other users would like to compare and set it up in advance accordingly.

QlikView 11 Comparative Analysis (Alternate State is the technical name of the feature) overcomes this challenge. The goal of Comparative Analysis is to make it easier and flexible for business users to see two or more data sets in the same application, alongside each other in the same graph, in graphs next to each other, or even as reference points for calculations and comparisons.

Comparative Analysis is a developer enabled capability, meaning developers need to set up the basic framework for comparison in an application. But it is a user-driven feature; meaning business users can then define the selections they want to compare.

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This is not original – You copied this from a blog on the qlik community (literally verbatim). At least give credit before you plagiarize.